Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Interest payable u/s 244A(1)(b) on refund of excess amount – interest is payable from the date of payment of the tax on self-assessment to the date of refund of the amounts u/s 244A - HC
Interest payable u/s 244A(1)(b) on refund of excess amount – interest is payable from the date of payment of the tax on self-assessment to the date of refund of the amounts u/s 244A - HC
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